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1、RESEARCHONTHEMOTIVATIONANDECONOMICCONSEQUENCESOFACCOUNTINGCHOICECHANGES—①changesofaccountingpoliciesandaccountingestimates.Themotivationandeconomicconsequencesofthechangeisworthtoponder.Thisarticleadoptstheresearchmethodbycombiningcasestudyandtheoryanalysis,regardsChinashippingdevelopment
2、asacasestudy,whichischangedinaccountingpoliciesandaccountingestimates,basesonthecontracttheory,agencytheory,rent-seekingtheoryandtheeconomicconsequencestheory,肪,,andtaxation,butalsoinfluencetheinvestors,creditors,governmentandotherstakeholderstomakeeconomicdecision,andafectthehealthydevel
3、opmentandgoodoperationofthesecuritiesmarket.Duetotheexistenceofinformationasymmetrybetweentheexternalstakeholdersandmanagement,andinformationdisclosurehaslaggedbehind,theexternalstakeholdersaredifficulttomakecorrecteconomicdecision,securitiesmarketisalsodifficulttotimelyandeffectivelyresp
4、ondtoaccountingchoicechanges.Becausemarketsupervisionsystemisnotperfectinourcountry,theunreasonableaccountingchoicechangesseriouslyaffectthereliabilityoffinancialstatements,andwhiletheexternalstakeholdersmakeeconomicdecisionsonthebasisofthefinancialstatements,theyshouldclarifytheessencemo
5、tivationofaccountingchoicechangesandbenotfooledbytheillusion.Therefore,tostandardizetheinformationdisclosuremechanismofaccountingchoicechanges,tostrengthentheexternalauditsupervision,topayattentiontothelong-termdevelopmentofenterprises,toimprovetheregulatorysystemofsecuritiesmarket,willbe
6、importanttoregulatethelistedcompaniestochangeaccountingchoices.KEYWORDS:accountingchoice;accountingchoicechanges;motivation;economicconsequencesv目錄第一章讎第一節(jié)研宄背景及意義一、研究背景二、研究意義第二節(jié)文獻回顧一、國外文獻回顧二、國內(nèi)文獻回顧三、文獻述評第三節(jié)研究內(nèi)容與研宄方法一、研究內(nèi)容二、第四節(jié)本文的創(chuàng)新與不足第二章?lián)裥У睦碚摲治龅谝还?jié)會計選擇及其變更的概念界定一、會計選擇的概念及分類二、會計選擇變更第二節(jié)會計選擇變更的
7、理論基礎(chǔ)一、契約理論二、代理理論三、尋租理論四、經(jīng)濟后果論第三章我國上市公司會計選擇變更的現(xiàn)狀第一節(jié)我國目前關(guān)于會計選擇變更的制度規(guī)范一、我國會計準則對會計估計變更的規(guī)定二、我國會計準則對會計政策變更的規(guī)定第二節(jié)會計估計變更與會計政策變更的區(qū)別與聯(lián)系第三節(jié)我國上市公司會計選擇變更的基本情況第四章案例分析第一節(jié)案例簡介一、中海發(fā)展簡介二、中海發(fā)展經(jīng)營狀況第二節(jié)會計選擇變更情況分析一、航運業(yè)上市公司會計選擇變更情況及分析二、中海發(fā)展會計估計變更情況及分析三、中海發(fā)展會計政策變更情況及分析第三節(jié)會計選擇變更的動因分析—、盈余管理二、